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Value added tax – Supply of goods or services. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of Council Directive (EC) 2006/112 (on the common system of value added tax), deciding, amongst other things, that arts 14(1), 15(1) and 24(1) of that directive should be interpreted as meaning that, in the context of the letting of immovable property, the provision of electricity, heating and water and refuse collection, provided by third-party suppliers for the tenant directly using those goods and services had to be regarded as being supplied by the landlord where he had concluded agreements for the provision of those supplies and simply passed on the costs thereof to the tenant.
Value added tax – Supply of goods or services. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of Council Directive (EC) 2006/112 (on the common system of value added tax), deciding, amongst other things, that arts 14(1), 15(1) and 24(1) of that directive should be interpreted as meaning that, in the context of the letting of immovable property, the provision of electricity, heating and water and refuse collection, provided by third-party suppliers for the tenant directly using those goods and services had to be regarded as being supplied by the landlord where he had concluded agreements for the provision of those supplies and simply passed on the costs thereof to the tenant.
Countering the gatekeeper agenda, troubling news on earnings disparities, spreading best practice in chambers, Pro Bono Week 2023, and the Rules of War
By David Cosway (with the help of ChatGPT)
Due to advances in research, technology and techniques, AlphaBiolabs can now offer alcohol testing for head hair samples that are just 1cm in length
With the explosion of interest in governance and the growing need to be multi-skilled to keep career options open, adding an extra string to your bow is not without its merits. The Chartered Governance Institute UK & Ireland (CGIUKI) Fast Track for the Chartered Governance Qualifying Programme could be ideal for experienced professionals to reach chartered governance status
The 2023-24 COMBAR mentoring scheme for underrepresented groups is now open for applications - deadline extended to 12 October 2023
The Hodge Professional Mortgage proves more popular with women
The North Eastern Circuit Leader on his trailblazing career, turbulent early years of practice and his mission to equip all barristers, regardless of their characteristics, with the opportunity to thrive. Interview by Glenn Parsons
From a CPS pupillage to Director of Legal Services at one of the largest prosecutors in England and Wales Michael Jennings describes the interesting and varied life an employed barrister in public service can lead
In 2022 Behind the Gown asked the Bar Standards Board to acknowledge online misogyny and sexism. One year on, the regulator’s revised Social Media Guidance doesn’t go far enough in confronting this issue, say Stephanie Hayward and Charlotte Proudman
Growing your junior practice via international conference and how to fund the trip: Daria Gleyze, Emile Simpson and Sajid Suleman share what they gained from the ChBA BVI Conference
Countering the gatekeeper agenda, troubling news on earnings disparities, spreading best practice in chambers, Pro Bono Week 2023, and the Rules of War
